Holland at Home is considering introducing a variation of its current breakfast cereal, Zonnatura Regular Muesli Rich. The new cereal will be similar to the old with the exception that it will contain less sugar and is especially targeted at consumers who are health-conscious. It is estimated that the sales for the new cereal variation will be $27 million; however, 24 percent of those sales will be former Zonnatura Regular customers who have switched to the new cereal but who would not have switched if it had not been introduced. What is the relevant sales level to consider when deciding whether to introduce the new product?